61.assessed level of material misstatement risk 重大错报风险的评估水平 ;YQ6X>
62.simall business 小规模企业 cw~GH
63.accounting system 会计系统 s:,fXg25J
64.test of control 控制测试 3)&rj 7
65.walk-through test 穿行测试 P??pWzb6HH
66.communication 沟通 $1)NYsSH/H
67.flow chart 流程图 Y%]g,mG
68.reperformance of internal control 重新执行 c(?O E'
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69.audit evidence 审计证据 rSW{1o'
70.substantive procedures 实质性程序 V)`Q0}
71.assertions 认定 \[+':o`LH
72.esistence 存在 cY~lDLyB
73.occurrence 发生 c-@EHv
74.completeness 完整性 1_}k)(n
75.rights and obligations 权利和义务 Z$YG'p{S
76.valuation and allocation 计价和分摊 ,(c'h:@M
77.cutoff 截止 FuBUg _h
78.accuracy 准确性 #LwDs,J :
79.classification 分类 s\3ZE11L
80.inspection 检查 5KYR"-jY
81.supervision of counting 监盘 =<=[E:B
82.observation 观察 zCwb>v
83.confirmation 函证 -M[BC~!0;
84.computation 计算 ;%u)~3B$JK
85.analytical procedures 分析程序 )s 1
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86.vouch 核对 q> #P|
87.trace 追查 3i}$ ~rz]U
88.audit sampling 审计抽样 SnO,-Rg
89.error 误差 !$o9:[B
90.expected error 预期误差 ,Qe`(vU*s
91.population 总体 )=,;-&AR
92.sampling risk 抽样风险 yaX%<KBa\
93.non- sampling risk 非抽样风险 aMJ9U)wnK
94.sampling unit 抽样单位 2fUz}w (
95.statistical sampling 统计抽样 ju"j?2+F
96.tolerable error 可容忍误差 ! -gOqo
97.the risk of under reliance 信赖不足风险 \ $9n
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98.the risk of over reliance 信赖过度风险 }
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99.the risk of incorrect rejection 误拒风险 uC`)?f*I
100. the risk of incorrect acceptance 误受风险 G&0JK ,Y
101.working trial balance 试算平衡表 B"RZpx
102.index and cross-referencing 索引和交叉索引 cC,gd\}M
103.cash receipt 现金收入 ]b&qC
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104.cash disbursement 现金支出 <,T#* fg
105.bank statement 银行对账单 MS%h`Ypo
106.bank reconciliation 银行存款余额调节表 UFa 00t^5
107.balance sheet date 资产负债表日 R&}{_1dj8
108.net realizable value 可变现净值 QlxlT $o}
109.storeroom 仓库 K9'AYFse
110.sale invoice 销售发票 |:`gjl_Nf
111.price list 价目表 RveMz$Yy
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 9n".Q-V;k
114.purchase requisition 请购单 pM@0>DVi
115.receiving report 验收报告 W}oAgUd
116.gross margin 毛利 rMUQh~a/
117.manufacturing overhead 制造费用 Wuji'sxTs
118.material requisition 领料单 *:,7
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119.inventory-taking 存货盘点 Hn(L0#Oqy
120.bond certificate 债券 I
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121.stock certificate 股票 K<Y-/t
122.audit report 审计报告 af7\2g3*
123.entity 被审计单位 ;,LlOR
124.addressee of the audit report 审计报告的收件人 gC S%J40r
125.unqualified opinion 无保留意见 3sGe#s%
126.qualified opinion 保留意见 #EU x1II
127.disclaimer of opinion 无法表示意见 b;sjw5cm_
128.adverse opinion 否定意见